Bay Path University: Single Audit Reports and Findings
Bay Path University filed 10 single audits between 2016 and 2025; the most recently observed auditor is WITHUMSMITH+BROWN, PC (2025), and the 2025 report lists 3 findings. Data as of 2026-09-17.
Data as of Sep 17, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Bay Path University is recorded in LONGMEADOW, Massachusetts under EIN 042103865, and the Clearinghouse records it as a higher education institution.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $44,161,172 | $750,000 | WITHUMSMITH+BROWN, PC | 3 | SD | 2025-06-GSAFAC-0000409696 |
| 2024 | 2024-06-30 | $49,033,865 | $750,000 | WITHUMSMITH+BROWN, PC | 2 | SD | 2024-06-GSAFAC-0000358365 |
| 2023 | 2023-06-30 | $44,214,827 | $750,000 | WITHUMSMITH+BROWN, PC | 2 | SD | 2023-06-GSAFAC-0000031087 |
| 2022 | 2022-06-30 | $45,748,091 | $750,000 | O'CONNOR & DREW, P.C. | 20 | — | 2022-06-CENSUS-0000002256 |
| 2021 | 2021-06-30 | $51,152,827 | $750,000 | O'CONNOR & DREW, P.C. | 10 | — | 2021-06-CENSUS-0000002256 |
| 2020 | 2020-06-30 | $50,239,014 | $750,000 | O'CONNOR & DREW, P.C. | 13 | — | 2020-06-CENSUS-0000002256 |
| 2019 | 2019-06-30 | $52,438,022 | $750,000 | O'CONNOR & DREW, P.C. | 6 | SD | 2019-06-CENSUS-0000002256 |
| 2018 | 2018-06-30 | $52,963,126 | $750,000 | O'CONNOR & DREW, P.C. | 8 | SD | 2018-06-CENSUS-0000002256 |
| 2017 | 2017-06-30 | $51,380,086 | $750,000 | KPMG LLP | 1 | SD | 2017-06-CENSUS-0000002256 |
| 2016 | 2016-06-30 | $46,901,757 | $750,000 | KPMG LLP | 0 | — | 2016-06-CENSUS-0000002256 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $36,252,000 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $4,378,376 | Yes |
| 84.038 | FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS | $957,146 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $421,314 | Yes |
| 93.732 | MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS | $373,558 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $289,920 | Yes |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $286,697 | No |
| 93.884 | PRIMARY CARE TRAINING AND ENHANCEMENT | $262,628 | No |
| 84.116 | FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION | $225,827 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $190,350 | No |
| 84.325 | SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES | $154,491 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $126,238 | No |
| 84.325 | SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES | $126,096 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $116,531 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | E | Significant deficiency / Questioned costs | No |
| 2025-002 | N | Significant deficiency | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $103,964,615
- Total assets
- $165,249,628
- NTEE code
- B420
- Exempt under
- 501(c)(3)
- Ruling year
- 1949
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Massachusetts nonprofits
- Massachusetts single audit statistics
- Massachusetts nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Bay Path University now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Bay Path University Single Audits and Findings (MA).” https://getauditradar.com/single-audits/ma/bay-path-university-042103865/. Data as of 2026-09-17.